The W-2 form reports employee salaries and wages, as well as other required information. Typically, individuals must attach W-2s to the individual tax return when it is filed.
Foreign nationals may also receive W-2s for salaries and wages, with one exception. He or she may also receive form 1042-S. Form 1042-S reports salary and wages exempt from taxation under a tax treaty, the W-2 form will report the taxable salary and wages.
For additional information regarding the W-2 form, contact University Payroll, (607) 255-5194.